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ACCOUNTING 470/670 AUDITING AND ASSURANCE SERVICES SUMMER II 2010 11:20 a.m. - 12:50 p.m. MTWThF INSTRUCTOR: Dr. Paulette Tandy Office: BEH 415A 8953226 Office Hours: By appointment E-mail: [email protected] Course web site: REQUIRED MATERIALS: Auditing and Assurance Services, 4 th Edition , Louwers, et. al. Contemporary Auditing: Real Issues and Cases , Customized Version, Knapp 3ring notebook Internet access COURSE OBJECTIVES: The primary objective of this course is to help you develop a sound understanding of financial auditing, with an emphasis on the theory underlying the development of standards, objectives and procedures. Upon completion of this course, you will (1) understand the ethical and professional standards for public accountants, (2) be familiar with the techniques and procedures employed in gathering audit evidence, (3) be able to apply the reporting requirements for auditors, and (4) understand the challenges facing the auditing profession today. BASIS FOR COMPUTING GRADES: Exams Final Exam Quizzes EDGAR Assignment Current Event/Article/Research Assignment Internal Control Evaluation Total 200 points 100 points 30 points 5 points 20 points 15 points 370 points Letter grades will be based upon the total points accumulated: 344 – 370 points A 333 – 343 points A- 322 – 332 points B+ 307 – 321 points B 296 – 306 points B- 285 – 295 points C+ 259 – 284 points C 222 – 258 points D <222 points F 1
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COURSE PREREQUISITES: Successful completion of Accounting 401/601 (Financial Reporting I) and Accounting 409/609 (Accounting Information Systems). EXAMS: Exams may consist of objective questions (multiple choice, etc.) and/or essay questions. Questions may cover anything contained in your textbook readings and/or other assignments (whether or not covered in the lectures) and/or classroom lectures (whether or not covered in the readings). The final exam will be comprehensive. Makeup exams will only be given to students with the following excused absences: illness or accident (you must provide documentation of treatment by a health professional), death in the immediate family, or participation in a universitysponsored event. In all but emergency cases, you should notify me BEFORE the exam. STUDY TEAMS: To take advantage of the synergy that results from working in teams, we will divide the class into study teams. Many class discussions will take place in these teams and quizzes will be taken in a team format. QUIZZES: To bring a "realworld" perspective to the classroom, case studies pertaining to the topics being discussed will be utilized. You are expected to have thoroughly analyzed the case BEFORE the class discussion and considered the questions assigned. Your answers should be thoroughly researched using your textbook and other available materials. The answers to these questions will not be collected, but the case analysis quizzes will often cover similar topics. Class quizzes will cover the assigned case, and will be taken with your study group.
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This note was uploaded on 06/06/2010 for the course ACC 470 taught by Professor Tabd during the Spring '10 term at University of Nevada, Las Vegas.

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